amortization method 中文意思是什麼
amortization method
解釋
分期償還法, 攤銷法- amortization : n. 1. 【法律】不動產的讓渡[捐贈]。2. 分期償還，攤提（資產等）。
- method : n 1 方法，方式；順序。2 （思想、言談上的）條理，規律，秩序。3 【生物學】分類法。4 〈M 〉【戲劇】...
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Effective - interest method of amortization
實際利息攤銷法 -
The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets. as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill, while for goodwill - purchased, it may be reference only, we should adopted un - direct approach to recognize. the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method.,
2商譽的確認、再確認與計量： u ）對我國而言，以控股合併方式下形成的外購商譽在合併報表中的處理應遵循國際慣例，取消合併價差項目； （ 2 ）從資產的確認標準以及會計原則等多個角度來看，確認自創商譽非常必要； （ ）商譽在初始確認后，應對購買商譽進行攤銷的同時，並進行商譽的減損評價，使減損評價起到「修正」攤銷的作用： （ 4 ）直接計量法與間接計量法是計量商譽的兩種方法，現階段只能是計量的科學性讓位於計量的難易程度，採用間接法計量商譽； （ 5 ）隨著近年來自創商譽入賬的呼聲日益高漲，若要將自創商譽入賬，顯然只能採用直接計量法計量其價值，而對外購商譽，可以先以直接計量法的計算結果作為重要參考，然後再用間接計量法計算的結果對商譽登記入賬。 -
In the effective - interest method of amortization, the market rate at the time of issuance is multiplied by the bonds ' carrying amount to determine the interest expense each period and to compute the amount of discount or premium amortization
分期償還的實際利率法，是根據發行時的市場利率乘上債券維持費用來確定每個期間的利息費用和計算折價和溢價分期償還的費用。 -
If it is not feasible to adopt the effective interest rate method for the amortization, the straight - line method may be adopted.
採用實際利率法進行攤銷不切實可行的，可以採用直線法進行攤銷。 -
The amortization method of intangible assets in corporate financing based new company law
無形資產融資條件下的會計攤銷方法 -
Article 21 an enterprise shall, at least at the end of each year, check the service life and the amortization method of intangible assets with limited service life
第二十一條企業至少應當于每年年度終了，對使用壽命有限的無形資產的使用壽命及攤銷方法進行復核。 -
Statement 154 requires that a change in method of depreciation, amortization, or depletion for long - lived, nonfinancial assets be accounted for as a change in accounting estimate that is effected by a change in accounting principle
第154號公告要求，折舊方法，分攤方法或者對長期非財務資產的損耗的變更應該視為由會計原則變更而導致的會計估計的變更。 -
Straight - line method of amortization
直線攤銷法
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